Search results for: principles of taxation

Authors: Awa Diouf

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Since 2004, inputs specific to the agricultural sector have been exempt from VAT in Senegal. This paper measures, using the Naatal Mbay survey, the impact of this reform on agricultural productivity. The survey covers a sample of 3,122 rice, millet and maize farms for the 2016 crop year. The regressions show that tax incentives are ineffective in improving partial productivity of the land factor: the higher the share of the value of exemptions in the higher the production costs, the less productive the operation. The negative effect of the exemptions on productivity is accentuated for the most intensive agricultural area: the Senegal River Delta, and the most intensive crop: irrigated rice. This relationship could stem from a decrease in allocative efficiency: farmers have overinvested in the most accessible inputs. The loose budget constraint syndrome, therefore, explains this result: farmers who benefit more from exemptions reduce their managerial effort. The results suggest a removal of the VAT exemptions applied to finished products and agricultural inputs for a better efficiency of this tax, which typically taxes final consumption and should be neutral for the producer.

Keywords: agricultural productivity, agricultural taxation, Senegal, tax incentives

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Authors: Laura Bishop, Isabel Jones, Linn Halvorsen, Angela Smith

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Phishing emails are a form of social engineering where attackers deceive email users into revealing sensitive information or installing malware such as ransomware. Scammers often use persuasion techniques to influence email users to interact with malicious content. This study will use eye-tracking equipment to analyze how participants respond to and process Cialdini’s persuasion principles when utilized within phishing emails. Eye tracking provides insights into what is happening on the subconscious level of the brain that the participant may not be aware of. An experiment is conducted to track participant eye movements, whilst interacting with and then filing a series of persuasive emails delivered at random. Eye tracking metrics will be analyzed in relation to whether a malicious email has been identified as phishing (filed as ‘suspicious’) or not phishing (filed in any other folder). This will help determine the most influential persuasion techniques and those 'areas of interest' within an email that require intervention. The results will aid further research on how to reduce the effects of persuasion on human decision-making when interacting with phishing emails.

Keywords: cybersecurity, human-centric, phishing, psychology

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Authors: José Luis Lorenzo Bayona, Ljiljana Medic-Pejic, Isabel Amez Arenillas, Blanca Castells Somoza

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The communication presents the study results carried out by the Official Laboratory J. M. Madariaga (LOM) of the Polytechnic University of Madrid to analyze the reliability of methane detection systems used in underground mining. Poor firedamp control in work can cause from production stoppages to fatal accidents and since there is currently a great variety of equipment with different functional characteristics, a study is needed to indicate which measurement principles have the highest degree of confidence. For the development of the project, a series of fixed, transportable and portable methane detectors with different measurement principles have been selected to subject them to laboratory tests following the methods described in the applicable regulations. The test equipment has been the one usually used in the certification and calibration of these devices, subject to the LOM quality system, and the tests have been carried out on detectors accessible in the market. The conclusions establish the main advantages and disadvantages of the equipment according to the measurement principle used; catalytic combustion, interferometry and infrared absorption.

Keywords: ATEX standards, gas detector, methane meter, mining safety

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Authors: Pierce Radecki, Pulkit Malik, Bharath Ramaswamy, Ben Shapiro

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The ability to effectively design and test magnetic nanoparticles for controlled movement has been an elusive goal in the design of these particles. Magnetic nanoparticles of various characteristics have been created for use towards therapeutic effects, however the challenge of designing for controlled movement remains unmet. A step towards design in this aspect is a first principles model that captures and predicts the behaviors of particles in a magnetic field. The model is governed by four forces acting on the particles, the magnetic gradient, the dipole-dipole forces, the steric forces, and the viscous drag force. The particles are multi-core or single core, and incorporate a preferred magnetization axis. Particles exhibit behaviors, such as chaining, in simulations that are similar to those witnessed through experimentation. Currently, experimental results are being compared to the modeling results for verification of the model, through the analysis of chaining behaviors. This modeling system will be used in designing magnetic nanoparticles for specific chaining and movement behaviors.

Keywords: controlled movement, modeling, magnetic nanoparticles, nanoparticle design

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Authors: M. M. El-Awad

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This paper deals with the introduction of thermal-design optimisation to engineering students by using Microsoft's Excel as a modelling platform. Thermal-design optimisation is an iterative process which involves the evaluation of many thermo-physical properties that vary with temperature and/or pressure. Therefore, suitable modelling software, such as Engineering Equation Solver (EES) or Interactive Thermodynamics (IT), is usually used for this purpose. However, such proprietary applications may not be available to many educational institutions in developing countries. This paper presents a simple thermal-design case that demonstrates how the principles of thermo-fluids and economics can be jointly applied so as to find an optimum solution to a thermal-design problem. The paper describes the solution steps and provides all the equations needed to solve the case with Microsoft Excel. The paper also highlights the advantage of using VBA (Visual Basic for Applications) for developing user-defined functions when repetitive or complex calculations are met. VBA makes Excel a powerful, yet affordable, the computational platform for introducing various engineering principles.

Keywords: engineering education, thermal design, Excel, VBA, user-defined functions

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Authors: Sepideh Jabbari Behnam, Elnaz Mohsenin

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Today, with the rapid growth of urbanization, urban issues are so problematic more than ever. These problems have various origins and they should be studied in different aspects. One of these problems is destroying the structure and identity of urban-rural textures around cities. This destruction appears due to an uncontrolled and unplanned growth of large cities inside and/or connecting suburban areas to the cities. These textures which were called urban-rural areas are faced with the dual identity of rural and urban tissues. It should be noted that, urban-rural areas have the potential for creating urban habitats with the rural nature. However; these areas, due to lack of planning and proper management have encountered serious problems. The main objective of this article is offering some solutions for the structural-physical problems of urban-rural areas with the using of morphological principles and studies. In this case, after morphological studies of one of urban-rural texture example, and also with the use of offered research literature, general solutions have been suggested to solve some of these textures' issues.

Keywords: morphology, typo- morphology, urban-rural, urban texture

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Authors: Nurzahidah Haji Jaapar, Anis Husna Abdul Halim, Mohd Faiz Mohamed Yusof, Mohd Dani Muhamad, Sharifah Fadylawaty Syed Abdullah

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The growing size of Muslim is recognised with significant increasing of purchasing power in the market. The realm of trade and business has embedded religious values as the new market segments are emerging in offering food products to meet needs and demands of Muslim consumer. The emergence of new market in food industry, advertising is charged with all sort of negative effects includes promoting controversial unsafety and harmful products, wasteful spending and exploiting women and kids. Therefore, this research attempts to examine between previous examinations of advertising standardisation in ancient era and current practices in the market. This paper is based on content analysis of the literature. The results show that there are a bridge gap between the implementation of practices as the advent in industrial 4.0 in using digital advertising by food industry. Thus, this paper is able to recognize the differences between two era and significant in determining the best practices in advertising by following Islamic principles.

Keywords: Islamic advertising, unethical advertising, ethical advertising, Islamic principles

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Authors: Tharwat Girgis Farag Girgis

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The link between development and human rights has long been the subject of scholarly debate. As a result, a number of principles have been adopted, from the right to development to the human rights-based development approach, to understand the dynamics between the two concepts. Despite the initiatives taken, the exact relationship between development and human rights remains unclear. However, the rapprochement between the two concepts and the need for development efforts regarding human rights have increased in recent years. On the other hand, the emergence of sustainable development as an acceptable method in development goals and policies makes this consensus even more unstable. The place of sustainable development in the legal debate on human rights and its role in promoting sustainable development programs require further research. Therefore, this article attempts to map the relationship between development and human rights, with particular emphasis on the place given to sustainable development principles in international human rights law. It will continue to investigate whether it recognizes sustainable development rights. The article will therefore give a positive answer to question mentioned here. The jurisprudence and interpretive guidelines of human rights institutions travel to confirm this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security

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Authors: Nesrine Bougarech, Habib Affes

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This research lays the emphasis on the business process reengineering (BPR) which consists in radically altering the organizational processes through the optimal use of information technology (IT) to attain major enhancements in terms of quality, performance and productivity. A survey of the business process reengineering (BPR) was carried out in three French groups and their subsidiaries in Tunisia. The data collected were qualitatively analyzed in an attempt to test the main indicators of the success of a business process reengineering project (BPR) and to compare the importance of these indicators in the context of France versus Tunisia. The study corroborates that the respect of the inherent principles of the business process reengineering (BPR) and the diversity of the human resources involved in the project can lead to better productivity, higher quality of the goods or services and lower cost. Additionally, our results mirror the extent to which the respect of the principles and the diversity of resources are more important in the French companies than in their Tunisian subsidiaries.

Keywords: business process reengineering (BPR), human resources management (HRM), information technology (IT), management

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Authors: Reihaneh Rafiemanzelat

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due to towards the rapid urbanization, cities throughout the world faced to rapid growth through gray infrastructure. Therefore designing cities based on green and blue infrastructure can offer the best solution to support healthy urban environment. This conformation with a wide range of ecosystem service has a positive impact on the regulation of air temperature, noise reduction, air quality, and also create a pleasant environment for humans activities. Research mainly focuses on the concept and principles of green and blue infrastructure in the city of Esfahan at the center of Iran in order to create a livable and healthy environment. Design principles for green and blue infrastructure are classified into two different but interconnect evaluations. Healthy green infrastructure assessing based on; volume, shape, location, dispersion, and maintenance. For blue infrastructure there are three aspects of water and ecosystem which are; the contribution of water on medical health, the contribution of water on mental health, and creating possibilities to exercise.

Keywords: healthy cities, livability, urban landscape, green and blue infrastructure

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Authors: Obazee Osariere

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Corporate governance has been an emerging subject of worldwide interest in the 21st century following the failure of going concerns that were hitherto thought to be financially stable before their collapse. Nigeria has had its fair share of corporate collapse, which has made it embrace and develop its corporate governance regime. This paper seeks to undertake an overview of corporate governance and accountability: Nigeria's perspective. This paper examines the various ways the concept has been viewed, its various dimensions, and its basic principles as a major instrument of ensuring corporate governance and accountability and confidence in the operations of organisations. The paper, which adopts a qualitative research method, however, provides an essential theoretical framework within which better practice of corporate governance and accountability can be evolved for appreciable corporate results in the Nigerian business environment. Thus, a historical perspective is adopted to understudy the evolution of corporate governance and accountability from its little beginning to the present time. The adoption of these strategies, it is argued, will engender participation by various principles, engender mutual understanding, build social support and ensure accountability and openness. Such strategies would also help in attitude and behavioural change required to instill in the operators of corporate organisations the best practice enshrined in corporate governance and accountability.

Keywords: corporate governance, accountability, organisations, Nigeria, perspective

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Authors: Viktorija Voidogaitė

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Catholic education is based on the belief that every human being is created in the image and likeness of God. It is also influenced by the idea that the Kingdom of Heaven belongs to the humble and vulnerable. These principles emphasize the importance of serving the most vulnerable members of the Church community and promoting inclusivity without discrimination. This perspective emphasizes the need to protect the weakest members with compassion. However, realizing such an ideal in practice proves challenging, as the shortcomings and errors prevalent in any society often stem from the actions of Christians within that society. The evolution of these connections is observed throughout the historical development of Catholic education. In some European countries, Catholic education has become elitist, with limited room for inclusivity. This creates a conspicuous gap between the principles of the Evangelical community and elite Catholic schools and gymnasiums. Some schools appear to be most inclined to educate only those students who best align with their profile, leaving those needing assistance on the margins. As we advance into the third decade of the 21st century, there emerges a fundamental consideration: whether individuals who can assist the underprivileged and the infirm are being emphasized. Yet, it remains an open question whether these individuals will also possess the willingness and capability to construct a community or society that is inclusive and accessible to all.

Keywords: inclusion, Catholic education, inclusive education, becoming

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Authors: Corlia van der Walt, Michele K. Havenga

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The study considers corporate governance regulation and practice in South African higher education institutions and makes recommendations for the improvement of current governance practices in this sector. The development of corporate governance principles and practices in South Africa, culminating in the King IV Report on Corporate Governance which was launched in November 2016, is discussed. King IV enjoys international recognition as a progressive corporate governance instrument. It was necessitated by the fundamental changes in business and society nationally and globally, as well as by the significant changes to South African company law introduced by new legislation. Corporate governance and the corporate form are narrowly associated, but there is general recognition that the principles of ethical and effective leadership are not restricted to corporations. Thus King IV was drafted with the express aim that it should apply to all organisations, regardless of their form of incorporation, and the report includes specific sector supplements in support of this aspiration. The South African higher education sector has of late been under intense scrutiny, and a few universities have been placed under administration because of poor governance practices. Universities have also been severely impacted by the consequences of what is generally known as ‘#FeesmustFall’, a student led protest movement initially aimed against the increase of fees at public universities, but which rapidly expanded to also include other concerns. It was clearly necessary to revisit corporate governance policy and practice in the sector. The review of the current higher education governance regime in light of the King IV recommendations, lessons from company law regarding the entrenchment and enforcement of corporate governance principles, and a comparison of higher education governance practices in selected other jurisdictions led to recommendations for the improvement of governance practices in South African higher education. It is further suggested that a sector supplement for higher education institutions may provide additional clarity. Some of the recommendations may be of comparative value for international higher education governance.

Keywords: committees, corporate governance, ethical leadership, higher education institutions, integrated reporting, King IV, sector supplements, sustainability

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Authors: Elmamy Ahmedsalem

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The world has witnessed the collapse of many corporate giants as a result of unethical behavior in recent decades. This has induced a series of questions by the global community on why such occurrences could happen, even with corporate governance in place. This paper attempts to propose a philosophical approach from an Islamic perspective to be consolidated with current corporate governance in order to confront contemporary dilemmas. In this paper, ethical theories are presented as a discussion followed by their applications to modern cases of financial collapses. Virtue ethics by Aristotle, justice and fairness by John Rawls, deontology by Immanuel Kant, and utilitarianism by John Stuart Mill, are the four theories which can then be contrasted with the paradigm of Muslim scholars. Despite the differences between the fundamental principles of Islamic and Western worldviews, their ethical theories are aimed at making right decisions and solving ethical dilemmas based on what is good for society. Therefore, Islamic principles should be synthesized with Western philosophy to form a more coherent framework. The integration of Islamic and western ethical theories into business is important for sound corporate governance.

Keywords: business ethics, Islamic philosophy, western philosophy, Western and Islamic worldview of ethics

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Authors: Nuray Gökçek Karaca, Berrin Gökçek

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Employers occupational safety and health training obligations are regulated in 89/391/EEC Framework Directive and also in 6331 numbered Occupational Health and Safety Law in Turkey. The main objective of this research is to determine and evaluate the employers’ occupational health and safety training obligations in Framework Directive in comparison with the 6331 numbered Occupational Health and Safety Law and to examine training principles in Turkey. For this purpose, employers’ occupational health and safety training obligations examined in Framework Directive and Occupational Health and Safety Law. This study carried out through comparative scanning model and literature model. The research data were collected through European Agency and ministry legislations. As a result, employers’ occupational health and safety training obligations in the 6331 numbered Occupational Health and Safety Law are compatible with the 89/391/EEC numbered Framework Directive and training principles are determined by in different ways like the trained workers, training issues, training period, training time, and trainers. In this study, employers’ training obligations are evaluated in detail.

Keywords: directive, occupational health and safety, training, work accidences

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Authors: Da Eun Sung

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In today’s world, cyber security has become an important international agenda. As the information age has arrived, the need for cyber defense against cyber attacks is mounting, and the significance of cyber cooperation in the international community is drawing attention. Through the course, international society has agreed that the institutionalization of international norms dealing with cyber space and cyber security is crucial ever. Nevertheless, the West, led by the United States of America, and 'the East', composed of Russia and China, have shown conflicting views on forming international norms and principles which would regulate and ward off the possible threats in cyber space. Thus, the international community hasn’t yet to reach an agreement on cyber security. In other words, the difference between both sides on the approach and understanding of principles, objects, and the definition has rendered such. Firstly, this dissertation will cover the Russia’s perception, strategy, and definition on cyber security through analyzing primary source. Then, it will delve into the two contrasting cyber security strategy between Russia and the US by comparing them. And in the conclusion, it will seek the possible solution for the cooperation in the field of cyber security. It is quite worthwhile to look into Russia’s views, which is the main counterpart to the US in this field, especially when the efforts to institutionalize cyber security by the US-led international community have met with their boundaries, and when the legitimacy of them have been challenged.

Keywords: cyber security, cyber security strategic, international relation in cyberspace, Russia

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Authors: Khalid Javed, Rashid Mahmood

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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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Authors: Saadia Izzeldin Malik

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Lack of ethics is the crisis of the 21-century. Today’s global world is filled with economic, political, environmental, media/communication, and social crises that all generated by the eroding fabric of ethics and moral values that guide human’s decisions in all aspects of live. Our global world is guided by liberal western democratic principles and liberal capitalist economic principles that define and reinforce each other. In economic terms, capitalism has turned world economic systems into one market place of ideas and products controlled by big multinational corporations that not only determine the conditions and terms of commodity production and commodity exchange between countries, but also transform the political economy of media systems around the globe. The citizen (read the consumer) today is the target of persuasion by all types of media at a time when her/his interests should be, ethically and in principle, the basic significant factor in the selection of media content. It is very important in this juncture of clashing media values –professional and commercial- and wide spread ethical lapses of media organizations and media professionals to think of a perspective to theorize these conflicting values within a broader framework of media ethics. Thus, the aim of this paper is to, epistemologically, bring to the center a perspective on media ethics as a basis for reconciliation of clashing values of the media. The paper focuses on conflicting ethical values in current media debate; namely ownership of media vs. press freedom, individual right for privacy vs. public right to know, and global western consumerism values vs. media values. The paper concludes that a framework to reconcile conflicting values of media ethics should focus on the “individual” journalist and his/her moral development as well as focus on maintaining ethical principles of the media as an institution with a primary social responsibility for the “public” it serves.

Keywords: ethics, media, journalism, social responsibility, conflicting values, global

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Authors: Yu Chen

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In line with existing philosophical approaches, this research proposes a conceptual model with an innovative spatial vision and aesthetic principles for Artificial Intelligence (AI) application in brand advertising. The model first identifies the major constituencies in contemporary advertising on three spatial levels—physical, psychological, and symbolic. The model further incorporates the relationships among AI, aesthetics, branding, and advertising and their interactions with the major actors in all spaces. It illustrates that AI may follow the aesthetic principles-- beauty, elegance, and simplicity-- to reinforce brand identity and consistency in advertising, to collaborate with stakeholders, and to satisfy different advertising objectives on each level. It proposes that, with aesthetic guidelines, AI may assist consumers to emerge into the physical, psychological, and symbolic advertising spaces and helps transcend the tangible advertising messages to meaningful brand symbols. Conceptually, the research illustrates that even though consumers’ engagement with brand mostly begins with physical advertising and later moves to psychological-symbolic, AI-assisted advertising should start with the understanding of brand symbolic-psychological and consumer aesthetic preferences before the physical design to better resonate. Limits of AI and future AI functions in advertising are discussed.

Keywords: AI, spatial, aesthetic, brand advertising

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Authors: Kuladeep Kumar Sadevi

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The shift towards raising global urban population has intense implications on the sustainability of the urban livelihoods. Rapid urbanization has made governments, companies and civil societies recognize that they are barely equipped to deal with growing urban demands, especially water, waste and energy management. Effective management of land, water, energy and waste at a community level should be addressed well to attain greener cities. In pursuit of Green livelihoods; various norms, codes, and green rating programmes have been followed by stakeholders at various levels. While the sustainability is being adapted at smaller scale developments, greening the urban environment at community/city level is still finding its path to reality. This is due to lack of the sense of ownership in the citizens for their immediate neighborhoods and city as a whole. This phenomenon can be well connected to the theory of 'tragedy of commons' with respect to the community engagement to manage the common pool resources. The common pool resource management has been well addressed by Elinor Ostrom, who shared the Nobel Prize in Economics in 2009 for her lifetime of scholarly work investigating how communities succeed or fail at managing common pool (finite) resources. This paper examines the applicability of Elinor Ostrom's 8 Principles for Managing a Commons, to meet urban sustainability. The key objective of this paper is to come up with a model for effective urban common pool resource management, which ultimately leads to sustainability as a whole. The paper brings out a methodology to understand various parameters involved in urban sustainability, examine the synergies of all such parameters, and application of Ostrom’s principles to correlate these parameters in order to attain effective urban resource management.

Keywords: common pool resources, green cities, green communities, participatory management, sustainable development, urban resource management, urban sustainability

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Authors: Nithya Venkataraman

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The creative journey in design often starts with a spark of inspiration, the source of which can be from myriad stimuli- nature, poetry, personal experiences or even fleeting thoughts and images. While it is indeed an important source of creative exploration, interpretation of this inspiration may often times be influenced by demographic and psychographic variables of the creator - Age, gender, lifecycle stage, personal experiences and individual personality traits being some of these factors. Common sources of inspiration can thus be interpreted differently, translating to different elements of design, and using varied principles in their execution. Do such variables in the creator influence the nature of the creative output? If yes, what are the visible matrices in the output which can be differentiated? An observational study with two groups of Design students, studying in the same design institute, under the guidance of the same design mentor, was conducted to map this influence. Both the groups were unaware of each other but worked with a common source of inspiration as provided by the instructor. In order to maintain congruence, both the groups were provided with lyrical compositions from well-known ballads and poetry as the source of their inspiration. The outputs were abstract renditions using lines, colors and shapes; and these were analyzed under matrices for the elements and principles used to create the compositions. The study indicated that there was a demarcation in terms of the choice of lines, colors and shapes chosen to create the composition, between both groups. The groups also tended to use repetition, proportion and emphasis differently; giving rise to varied uses of the Design principles. The study threw interesting observations on how Design interpretation can vary for the same source of inspiration, based on demographic and psychographic variances. The implications can be traced not just to the process of creative design, but also to the deep social roots that bind creative thinking and Design ideation; which can provide an interesting commentary between different cohorts on what constitutes ‘Good Design’.

Keywords: design compositions, inspiration, interpretation, psychographic factors, social factors

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Authors: Saima Yaqoob

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Due to advancement in technologies and cutting cost competition, especially in manufacturing business, organizations are now becoming more focused toward achieving exceptional quality standards with low manufacturing cost. In this concern, many process improvement strategies are becoming popular in the way of increasing productivity and output. Lean manufacturing principles are among one of them, increasingly used for improving productivity by reducing wastages. Many success factors are involved in lean implementation. But, the role of senior management is most important in developing the lean culture in an organization. Purpose of this study is to investigate the perception of executive level management related to the successful implementation of lean practices and its comparison with the existing practices in the organization. In order to collect data, survey questionnaire comprised of eight statements rendering the critical success factors were sent to the top management of fifty (50) automotive manufacturing companies of Karachi. After analyzing their feedbacks, the trend of lean manufacturing principles and the commitment of senior management toward its implementation was identified in the manufacturing industries of Karachi, Pakistan.

Keywords: lean manufacturing, process improvement, senior management, perception, involvement, waste reduction

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Authors: Bahman Ghorashi

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The immense awareness of the global climate change has compelled traditional fossil fuel companies to develop strategies to reduce their carbon footprint and simultaneously consider the production of various sources of clean energy in order to mitigate the environmental impact of their operations. Similarly, supply chain issues, the scarcity of certain raw materials, energy costs as well as market needs, and changing consumer expectations have forced the traditional chemical industry to reexamine their time-honored modes of operation. This study examines how such transformative change might occur through the applications of agile principles as well as industry 4.0 technologies. Clearly, such a transformation is complex, costly, and requires a total commitment on the part of the top leadership and the entire management structure. Factors that need to be considered include organizational speed of change, a restructuring that would lend itself toward collaboration and the selling of solutions to customers’ problems, rather than just products, integrating ‘along’ as well as ‘across’ value chains, mastering change and uncertainty as well as a recognition of the importance of concept-to-cash time, i.e., the velocity of introducing new products to market, and the leveraging of people and information. At the same time, parallel to implementing such major shifts in the ethos, and the fabric of the organization, the change leaders should remain mindful of the companies’ DNA while incorporating the necessary DNA defying shifts. Furthermore, such strategic maneuvers should inevitably incorporate the managing of the upstream and downstream operations, harnessing future opportunities, preparing and training the workforce, implementing faster decision making and quick adaptation to change, managing accelerated response times, as well as forming autonomous and cross-functional teams. Moreover, the leaders should establish the balance between high-value solutions versus high-margin products, fully implement digitization of operations and, when appropriate, incorporate the latest relevant technologies, such as: AI, IIoT, ML, and immersive technologies. This study presents a summary of the agile principles and the relevant technologies and draws lessons from some of the best practices that are already implemented within the chemical industry in order to establish a roadmap to agility. Finally, the critical role of educational institutions in preparing the future workforce for Industry 4.0 is addressed.

Keywords: agile principles, immersive technologies, industry 4.0, workforce preparation

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Authors: Nino Chomakhashvili, Nino Chikhladze, Nato Pitskhelauri, Maia Bitskhinashvili

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The dental practice is associated with occupational health challenges. Ergonomic risks in the workplace can significantly impair a dentist's work capacity and may even result in the premature end of their career. Implementing ergonomic principles in dental practice aims to prevent work-related musculoskeletal disorders. Many studies have been conducted in various countries such as Sweden, Denmark, Germany, Poland, and Australia to examine the prevalence of musculoskeletal disorders among dentists. However, to the best of authors knowledge there have been no studies on the application of ergonomic principles in dental practice in Georgia. This study focused on evaluating the ergonomic conditions of dental practice in Georgia and determining how common musculoskeletal disorders are among them. The survey was conducted using a random sampling method in selected dental clinics. A tailored questionnaire consisting of 40 questions, created using insights from international practices, was utilized for the study. Two hundred ninety-one filled questionnaires were used for the analysis. Most respondents reported that their workplaces adhered to ergonomic standards. However, 53.6% experienced frequent back pain, with 50.9% suffering from neck pain, 47.9% from shoulder pain, and 47.1% from lower back pain. Many noted that pain had caused them to reduce their working hours. Nearly all respondents expressed a desire to enhance their knowledge about ergonomics and the prevention of occupational diseases. They indicated a preference for participating in continuous professional development programs (61.5%), receiving information through leaflets (12.0%), and attending online webinars (26.6%). Integrating ergonomic principles into the dental practice is crucial for preventing work-related musculoskeletal disorders. It is essential to offer continuous professional development programs and provide information to dentists, via leaflets, thematic online or hybrid webinars.

Keywords: dental practice, ergonomic risks, musculoskeletal disorders, occupational health

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Authors: Joseph M. Njoroge

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The need for urgent adaptation have triggered tourism stakeholders and research community to develop generic adaptation framework(s) for national, regional and or local tourism desti-nations. Such frameworks have been proposed to guide the tourism industry in the adaptation process with an aim of reducing tourism industry’s vulnerability and to enhance their ability to cope to climate associated externalities. However research show that current approaches are far from sustainability since the adaptation options sought are usually closely associated with development needs-‘business as usual’-where the implication of adaptation to social justice and environmental integrity are often neglected. Based on this view there is a need to look at adaptation beyond addressing vulnerability and resilience to include the need for adaptation to enhance social justice and environmental integrity. This paper reviews the existing adaptation frameworks/models and evaluates their suitability in enhancing sustainable adaptation for regional tourist destinations. It is noted that existing frameworks contradicts the basic ‘principles of sustainable adaptation’. Further attempts are made to propose a Sustainable Regional Tourism Adaptation Framework (SRTAF) to assist regional tourism stakeholders in the achieving sustainable adaptation.

Keywords: sustainable adaptation, sustainability principles, sustainability portfolio, Regional Tourism

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Authors: Nicolay Worren, Christopher A. Brown

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Axiomatic design (AD) has mainly been applied to support the design of physical products and software solutions. However, it was intended as a general design approach that would also be applicable to the design of social systems, including organizations (i.e., organization design). In this article, we consider how AD may be successfully transferred to the field of organizational design. On the one hand, it provides a much-needed pragmatic approach that can help leaders clarify the link between the purpose and structure of their organizations, identify ineffective organizational structures, and increase the chance of achieving strategic goals. On the other hand, there are four conceptual challenges that may create uncertainty and resistance among scholars and practitioners educated in the social sciences: 1) The exclusive focus in AD on negative interdependencies ('coupling'); 2) No obvious way of representing the need for integration across design parameters (DPs); 3) A lack of principles for handling control processes that seem to require 'deliberate coupling' of FRs; and 4) A lack of principles for handling situations where conflicting FRs (i.e., coupling) might require integration rather than separation. We discuss alternative options for handling these challenges so that scholars and practitioners can make use of AD for organization design.

Keywords: axiomatic design, organization design, social systems, concept definitions

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Authors: Qamar Ul Haq, Talat Hussain, Mufti Fahad Ahmed Qureshi

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From the Islamic perspective, managing human resource meets various challenges, especially in the modern organizations. The adoption of Western practices in various aspects of management have caused gaps in justice, trustworthy, responsibility and other values of workers in Muslim countries. Thus, the interference of Islamic principles in human resource management (HRM) can be considered as a great solution for treating employees fairly and justly. This research aims to examine the level of Islamic practices in HRM, in which includes recruitment and selection, training and development, career development, performance management and rewards. The paper will analyze the relationships between HRM practices and organizational justice which focus on three elements, which are distributive justice, procedure justice and interactional justice. The data will be collected from selected Malaysian Government-Linked Company (GLC). Convenience sampling will be used to select the respondents for completing questionnaires. This conceptual paper essentially provides organizations with effective ways of understanding and implementing HRM by using Islamic principles. It also can be used as guidance for decision-making and day-today HR activities and will help organization to face uncertainties in the business world as well.

Keywords: human resource management, organizational justice, Islam, Islamic banking

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Authors: Nabil El Kadhi, Minerva M. Bunagan

Abstract:

The dynamism in education, particularly in the area of teaching, learning and assessment has caused Higher Education Institutions (HEIs) worldwide to seek for ways to continuously improve their educational processes. HEIs use outcomes of institutional audits, assessments and accreditations, for improvement. In this study, the published institutional audit reports of HEIs in the Sultanate of Oman were analyzed to produce features of good practice; identify challenges along Teaching, Learning Assessment (TLA); and propose a framework that puts major emphasis in having a quality-assured TLA, including a set of principles that can be used as basis in succeeding an institutional visit. The TLA framework, which shows the TLA components, characteristics of the components, related expectation, including implementation tool/ strategy and pitfalls can be used by HEIs to have an adequate understanding of the scope of audit and be able to satisfy institutional audit requirements. The scope of this study can be widened by exploring the other requirements of the Institutional Audits in the Sultanate of Oman, particularly the area on Governance and Management and Student Support Services.

Keywords: accreditation, audit, teaching, learning and assessment, quality assurance

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Authors: Nyathi Mpumelelo; Moeng Thabiso Maria

Abstract:

BACKGROUND AND OBJECTIVES: Radiopharmaceuticals are used for diagnosis, treatment, staging and follow up of various diseases. However, there is concern that the ionizing radiation (gamma rays, α and ß particles) emitted by radiopharmaceuticals may result in exposure of radiographers and nurses with limited knowledge of the principles of radiation protection and safety, raising the risk of cancer induction. This study aimed at investigation radiation safety awareness levels among radiographers and nurses at a small tertiary hospital in South Africa. METHODS: An analytical cross-sectional study. A validated two-part questionnaire was implemented to consenting radiographers and nurses working in a Nuclear Medicine Department. Part 1 gathered demographic information (age, gender, work experience, attendance to/or passing ionizing radiation protection courses). Part 2 covered questions related to knowledge and awareness of radiation protection principles. RESULTS: Six radiographers and five nurses participated (27% males and 73% females). The mean age was 45 years (age range 20-60 years). The study revealed that neither professional development courses nor radiation protection courses are offered at the Nuclear Medicine Department understudy. However, 6/6 (100%) radiographers exhibited a high level of awareness of radiation safety principles on handling and working with radiopharmaceuticals which correlated to their years of experience. As for nurses, 4/5 (80%) showed limited knowledge and awareness of radiation protection principles irrespective of the number of years in the profession. CONCLUSION: Despite their major role of caring for patients undergoing diagnostic and therapeutic treatments, the nurses showed limited knowledge of ionizing radiation and associated side effects. This was not surprising since they never received any formal basic radiation safety course. These findings were not unique to this Centre. A study conducted in a Kuwaiti Radiology Department also established that the vast majority of nurses did not understand the risks of working with ionizing radiation. Similarly, nurses in an Australian hospital exhibited knowledge limitations. However, nursing managers did provide the necessary radiation safety training when requested. In Guatemala and Saudi Arabia, where there was shortage of professional radiographers, nurses underwent radiography training, a course that equipped them with basic radiation safety principles. The radiographers in the Centre understudy unlike others in various parts of the world demonstrated substantial knowledge and awareness on radiation protection. Radiations safety courses attended when an opportunity arose played a critical role in their awareness. The knowledge and awareness levels of these radiographers were comparable to their counterparts in Sudan. However, it was much more above that of their counterparts in Jordan, Nigeria, Nepal and Iran who were found to have limited awareness and inadequate knowledge on radiation dose. Formal radiation safety and awareness courses and workshops can play a crucial role in raising the awareness of nurses and radiographers on radiation safety for their personal benefit and that of their patients.

Keywords: radiation safety, radiation awareness, training, nuclear medicine

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Authors: Bylhah Mugotitsa, Jim Todd, Agnes Kiragga, Jay Greenfield, Evans Omondi, Lukoye Atwoli, Reinpeter Momanyi

Abstract:

The INSPIRE network aims to build an open, ethical, sustainable, and FAIR (Findable, Accessible, Interoperable, Reusable) data science platform, particularly for longitudinal mental health (MH) data. While studies have been done at the clinical and population level, there still exists limitations in data and research in LMICs, which pose a risk of underrepresentation of mental disorders. It is vital to examine the existing longitudinal MH data, focusing on how FAIR datasets are. This landscape analysis aimed to provide both overall level of evidence of availability of longitudinal datasets and degree of consistency in longitudinal studies conducted. Utilizing prompters proved instrumental in streamlining the analysis process, facilitating access, crafting code snippets, categorization, and analysis of extensive data repositories related to depression, anxiety, and psychosis in Africa. While leveraging artificial intelligence (AI), we filtered through over 18,000 scientific papers spanning from 1970 to 2023. This AI-driven approach enabled the identification of 228 longitudinal research papers meeting inclusion criteria. Quality assurance revealed 10% incorrectly identified articles and 2 duplicates, underscoring the prevalence of longitudinal MH research in South Africa, focusing on depression. From the analysis, evaluating data and metadata adherence to FAIR principles remains crucial for enhancing accessibility and quality of MH research in Africa. While AI has the potential to enhance research processes, challenges such as privacy concerns and data security risks must be addressed. Ethical and equity considerations in data sharing and reuse are also vital. There’s need for collaborative efforts across disciplinary and national boundaries to improve the Findability and Accessibility of data. Current efforts should also focus on creating integrated data resources and tools to improve Interoperability and Reusability of MH data. Practical steps for researchers include careful study planning, data preservation, machine-actionable metadata, and promoting data reuse to advance science and improve equity. Metrics and recognition should be established to incentivize adherence to FAIR principles in MH research

Keywords: longitudinal mental health research, data sharing, fair data principles, Africa, landscape analysis

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